THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY
ITTA/179/2019HC Andhra Pradesh29 Oct 2019
Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY
capital region for
pooling their land by applying the principle of Doctrine of
Legitimate Expectation.
102)
A legitimate expectation does not arise when it is
made ultra vires of the decision-maker's statutory powers, that
is, when the decision-maker lacked legal power to make the
representation. Courts
are
reluctant
to
protect
such
an
expectation that has been created